本研究旨在增加對台灣多國籍企業外派人員績效管理系統措施之瞭解，並對影響績效管理系統措施的情境因素，做進一步討論。另以外派人員之觀點，探討績效管理系統措施實施的有效性。
本研究發現，情境因素，包含母國與分支機構規模大小、母公司的國際化程度、分支機構的座落區位、組織結構、外派任務性質、外派人員在組織中的層級等皆會影響外派人員績效管理系統措施之實施。另績效管理系統措施，包含書面化目標、量化目標、正式化的績效評估、績效與目標加以比對、以績效評估結果設計職涯發展計畫、績效與薪酬相連結等程度越高，越會增加外派人員對此系統的知覺效率。
本研究主要貢獻在於：首先，提供了一個情境因素、績效管理系統與外派人員知覺效率三者間關連性之研究架構。其次，將以往只限於探討國內環境員工績效管理的研究範圍，擴充至對國際環境外派人員績效管理的領域中。最後，本研究結合國外學者之研究結果，對台灣多國籍企業提出如何設計一套有效的外派人員績效管理系統之建議。

關鍵字：外派人員管理、情境因素、績效管理系統、目標設定、績效評估、訓練發展、績效薪酬、外派人員之知覺效率。

This study aims at increasing the understanding of Taiwan multinational enterprises’（MNEs）existing expatriate performance management system. The influence of selected contextual factors suggested in the literature is first analyzed. Then, from the expatriates’ perspective, this study discusses how expatriates’ performance is managed and how efficient the performance management system is.
The results show that the contextual factors such as the size of the company and its host unit, the company’s level of internationalization, the host unit location, the organizational structure, the nature of assignment and the position of an expatriate in the organizational hierarchy, all influence the performance management system.
The performance management system includes six practices, namely, clearly stated performance goals and quantitative goals, formal performance appraisal, comparison between performance and goals, the planning of expatriates’ career development according to the appraisal, and the matching of performance and pay. All of these relate positively to the expatriates’ perceived efficiency of the practices.
The first contribution of this study is to build a framework about the relationship among the contextual factors, the performance management system and the expatriates’ perceived efficiency. Secondly, this study extends the scope of research on performance management from domestic setting to international setting. Finally, on the basis of the findings of this study and foreign researches, we provide recommendations for Taiwanese MNEs on the design of the expatriates’ performance management system.

Keywords：Expatiate management, Contextual factor, Performance management system, Goal setting, Performance appraisal, Training and Development, Performance related pay, Expatriates’ perceived efficiency.

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